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Showing 1471–1480 of 41626 articles for “Art. Cass. 3e civ. 3-3-2009 n° 08-11.278”
1. The results of checks carried out under the conditions set out in Article 65 above and, in general, those of investigations and questioning carried out by customs officers are recorded in the offic…
Within two months of receiving the response from the Regional Director of Customs or, in the absence of a response, on expiry of the six-month period provided for in the previous article, the taxpayer…
1. Infringements of customs laws and regulations may be established by an official of the customs or of any other administration.2. Those who establish a customs offence have the right to seize all ob…
The reports shall state the date and cause of the seizure; the statement made to the accused; the name, capacity and address of the persons seizing the goods and of the person in charge of the proceed…
1. The criminal courts shall hear all customs offences and all customs matters raised by way of exception. (2) They shall likewise hear customs offences that are related, ancillary or connected to a c…
When the release of objects seized for infringement of laws the enforcement of which is entrusted to the customs administration is granted by judgments against which an appeal is lodged, they shall on…
The provisions of articles 121-6 and 121-7 of the Criminal Code apply to accomplices in customs offences.
In customs matters, customs officers may issue all writs and other legal documents that bailiffs are accustomed to issuing; they may, however, use any bailiff they see fit, in particular for the sale…
The administration is authorised not to make any payment by virtue of judgments contested by opposition, appeal or cassation, unless those in whose favour the said judgments have been rendered have fi…
1. The holder of fraudulent goods is deemed to be responsible for the fraud. 2. However, public carriers shall not be considered, themselves and their servants or agents, as offenders when, by correct…
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